Research

Upcoming Presentations

March 2024 - University of Alabama

June 2024 - Vrije Universiteit Amsterdam 

June 2024 - Antwerp University

June 2024 - KU Luven

August 2024 - AAA Annual Meeting, Washington DC

Notable Awards

2024 Notable Contributions to the Auditing Literature Award*

2023 Best Paper Award, International Accounting Mid-Year Meeting

2022 Deloitte Foundation Wildman Medal Award* 

2017 Distinguished Service to AJPT Award 

Publications - Auditing

1. Downey, D. and K. Westermann. 2021. The U.S. Group Auditor Perspective on Challenging Global Group Audits. Contemporary Accounting Research. 38 (2): 1395-1433.

2. Andiola, L., Downey, D. and K. Westermann. 2020. Literature Review of Audit Firm Climate and Culture: Implications for Research and Practice. Auditing: A Journal of Practice & Theory. 39 (4): 1-29.

3. Westermann, K., J. Cohen, and G. Trompeter. 2019. PCAOB Inspections: Public Accounting Firms on “Trial.” Contemporary Accounting Research. 36 (2): 694-731.*

4. Andiola, L., J. Bedard, and K. Westermann. 2019. It’s Not My Fault!: Insights Into Subordinate Auditors’ Attributions and Emotions Following Audit Review. Auditing: A Journal of Practice & Theory. 38 (1): 1-27.

5. Westermann, K., J.C. Bedard, and C. Earley. 2015. Learning the “Craft” of Auditing: A Dynamic View of Auditors’ On-the-job Learning. Contemporary Accounting Research 32 (3): 864-896.

6. Bedard, J., R. Hoitash, U. Hoitash, K. Westermann. 2012. Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency. Auditing: A Journal of Practice & Theory 31(1): 57-78.

Publications - Education

7. Bordeman, A., M. Cussat, and K. Westermann. 2023. Risk and Control Considerations in Attestation Engagements: The Auditor’s Role in the Academy Awards. Issues in Accounting Education, Forthcoming.

8. Bordeman, A. and K. Westermann. 2019. The PETH Exam & Acts Discreditable: An Introductory Case. Issues in Accounting Education. 34 (4): 39-53.

9. Schnader, A., K. Westermann, D. Hanes, and J. C. Thibodeau. 2016. Training Teacher-Scholars: A Mentorship Approach. Issues in Accounting Education 31(2): 171-190.

10. Westermann, K. and J. Thibodeau. 2016. Extra Credit Opportunities: A Tool to Motivate Group Interaction in the Classroom. Current Issues in Auditing 10(2): I1-I13.

Papers Under Review

1. International Rotations in Globally Networked Public Accounting Firms: Implications for Audit Quality. Co-Author: Denise Downey, Villanova University. 

- Best Paper Award, International Accounting Mid-Year conference 2023

- Finalist, Best Paper Award, Auditing Mid-Year conference 2022 

- Second Round R & R at The Accounting Review

- SSRN's Top Ten download list for Behavioral & Experimental Accounting eJournal (January 2023)

Working Papers/ Work in Progress

1.  Providing Transparency over PCAOB Inspections Process: The Perspective of Former Inspectors. Co-Author: Eldar Maksymov, Arizona State University

- Featured by The Wall Street Journal

- SSRN's Top Ten download list for Auditing eJournal (January 2024)

2. Prosecutor in Regulator’s Clothing? The Analysis of PCAOB Practices. Co-Author: Eldar Maksymov, Arizona State University

3. Accounting Licensure Requirements Around the Globe. Co-Authors: Denise Hanes Downey, Villanova University and Lindsay Andiola, Virginia Commonwealth

4. “Back to Basics”: Classroom Exercises to Teach Auditing Fundamentals.

Dissertation

Learning the Craft of Auditing: Applications of the Cognitive Apprenticeship Framework (May 2011)

Advisor: Jean Bedard

Committee: Christine Earley, Jay Thibodeau, Karla (Johnstone) Zehms

Active Co-Authors